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Glossary entry

English term or phrase:

accrual accounting

Romanian translation:

contabilitate de angajamente

Added to glossary by anghelirina (X)
Sep 24, 2009 07:58
14 yrs ago
7 viewers *
English term

accrual accounting

English to Romanian Bus/Financial Accounting accounting
Accrual accounting is best explained by comparing it to the more traditional cash accounting.
Proposed translations (Romanian)
4 contabilitate de angajamente
5 contabilitatea inregistrarilor tranzitorii
References
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Proposed translations

7 mins
Selected

contabilitate de angajamente

http://www.oeconomica.uab.ro/upload/lucrari/820061/37.pdf

Entităţile româneşti
practică o contabilitate de angajamente (contabilitate de exerciţiu), conform căreia cheltuielile se
înregistrează în momentul în care sunt angajate, indiferent de momentul în care se produc plăţile.
Opusă acesteia, este contabilitatea de casă (contabilitatea de flux), care presupune constatarea
cheltuielilor în momentul plăţii. Acest ultim tip de contabilitate nu ţine cont de principiul conectării
cheltuielilor la venituri, specific contabilităţii de angajamente.
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4 KudoZ points awarded for this answer. Comment: "multumesc"
1 hr

contabilitatea inregistrarilor tranzitorii

conform dictionar de termeni economici si juridici /Ed. Institutul European, autor Areta Voroniuc
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Reference comments

6 mins
Reference:

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Peer comments on this reference comment:
agree George C. : yeah :)
2 mins
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